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of 2003 and July, August, and September of 2004. Petitioner
worked in Parsippany during the remaining 9 months of each year.
Petitioner timely filed Federal income tax returns in which
she reported adjusted gross income of $24,719 for 2003 and
$29,207 for 2004. On March 20, 2006, respondent issued two
separate notices of deficiency for 2003 and 2004, respectively.
Petitioner timely filed a petition with this Court regarding both
2003 and 2004. The following miscellaneous deductions remain in
dispute:3
Miscellaneous Expense 2003 2004
Vehicle expense $9,040 $9,519
Parking fees, tolls, 98 320
transportation
Business expenses 4,800 4,580
Work materials, work 5,800 5,644
clothes, and
cleaning expenses
Petitioner provided no receipts or contemporaneous records
to substantiate any of her claimed miscellaneous expenses. In
January 2005, after the IRS informed petitioner her returns were
being audited, and on the recommendation of her accountant,
petitioner prepared logs from memory relating to her
3 Sec. 67(a) allows miscellaneous itemized deductions only
to the extent that the aggregate of such deductions exceeds 2
percent of adjusted gross income. Whether the miscellaneous
deductions are allowed will affect whether it would be more
beneficial for petitioner to itemize or claim the standard
deduction in either 2003 or 2004.
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Last modified: November 10, 2007